Chuyên Đề Acca f3

Contents
Page
Chapter 1 Introduction to accounting 1
Chapter 2 Statement of financial position and income  statement
9
Chapter 3 Double entry bookkeeping 29
Chapter 4 Inventory 55
Chapter 5 Sales tax 75
Chapter 6 Accruals and prepayments 85
Chapter 7 Irrecoverable debts and allowances for  receivables
97
Chapter 8 Non­current assets 113
Chapter 9 From trial balance to financial statements 143
Chapter 10 Books of prime entry and control accounts 155
Chapter 11 Control account reconciliations 175
Chapter 12 Bank reconciliations 185
Chapter 13 Correction of errors and suspense accounts 197
Chapter 14 Applications of information technology 211
Chapter 15 Incomplete records 219
Chapter 16 Partnerships 239
Chapter 17 Company accounts 259
Chapter 18 Accounting standards 285
Chapter 19 Statement of cash flows 303
Chapter 20 The regulatory and conceptual framework 329